Section 360 in Rules under the United Provinces Excise Act, 1910
360.
Partnership in shops shall be allowed only under the following conditions :(a)Where an existing licensee applies voluntarily to take a person into partnership and the Collector considers such person suitable to hold a licence and is further of opinion that the shop cannot be managed well by a single licensee aided by one or more salesmen. Attempts of licensees to transfer their shops to their nominees under the cloak of partnership should be severely discountenanced. Ordinarily, a man who cannot devote enough time his shop should be asked to resign instead of being allowed to take in a partner. Only if he cannot manage the shop in spite of devoting all his time to it, should a partner be allowed.(b)Where at or before the time of making applications for shops two persons jointly apply for a licence in partnership and the Collector finds both of them to be suitable persons for placing on the aforesaid list, their names shall be treated as one name only.(c)In no case shall more than two persons be permitted to hold a licence jointly.(d)Both the partners shall be jointly and severally responsible for the conduct of the shop and shall stand or fall together. No attempt should be made to differentiate between the rights and responsibilities of each.(e)A licensee taken into partnership in his excise business any person in a manner other than that prescribed under clause (a) supra shall render himself liable to the cancellation of his licence and' forfeiture of his security money.(f)When a licence is jointly held by two partners, in the event of death of either of them the survivor shall continue to hold the licence.
